caa a22 4500 605484767 CHVBK 20210128100438.0 cr unu---uuuuu 210128e20150101xx s 000 0 eng 10.1007/s10551-013-1996-4 doi (NATIONALLICENCE)springer-10.1007/s10551-013-1996-4 The Influence of Roles and Organizational Fit on Accounting Professionals' Perceptions of their Firms' Ethical Environment [Elektronische Daten] [Donna Bobek, Amy Hageman, Robin Radtke] A public accounting firm's ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders (e.g., partners) perceive the ethical environment of their firms to be stronger than do non-leaders (Bobek et al. J Bus Ethics 92(4): 637-654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining the ethical environment and/or have strong organizational fit with the accounting firm, they are more likely to perceive the ethical environment as strong and to perceive it similarly to firm leaders. That is, differences in leaders' and non-leaders' perceptions of the ethical environment are mediated by non-leaders' perceptions of their role in participating in shaping and maintaining the ethical environment of their firms. Further, we find that among firm leaders, a stronger public interest orientation (i.e., feeling a responsibility to serve the public interest) and a higher frequency of receiving mentoring are both associated with stronger perceptions of the ethical environment. Overall, our study is one of the first to directly test potential explanations for why firm leaders and non-leaders can have disparate views of a firm's ethical environment. In addition, these findings provide practical feedback to practitioners on actions they can take to improve perceptions of their firms' ethical environment. Springer Science+Business Media Dordrecht, 2013 Ethical environment nationallicence Roles nationallicence Organizational fit nationallicence Bobek Donna Kenneth G. Dixon School of Accounting, University of Central Florida, 32816, Orlando, FL, USA aut Hageman Amy Department of Accounting, Kansas State University, 66506, Manhattan, KS, USA aut Radtke Robin School of Accountancy and Finance, Clemson University, 29634, Clemson, SC, USA aut Journal of Business Ethics Springer Netherlands 126/1(2015-01-01), 125-141 0167-4544 126:1<125 2015 126 10551 https://doi.org/10.1007/s10551-013-1996-4 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-013-1996-4 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Bobek Donna Kenneth G. Dixon School of Accounting, University of Central Florida, 32816, Orlando, FL, USA aut NATIONALLICENCE 700 1- Hageman Amy Department of Accounting, Kansas State University, 66506, Manhattan, KS, USA aut NATIONALLICENCE 700 1- Radtke Robin School of Accountancy and Finance, Clemson University, 29634, Clemson, SC, USA aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 126/1(2015-01-01), 125-141 0167-4544 126:1<125 2015 126 10551